California · 2025–26 Regular Session · Assembly Bill
AB 2533: Personal income taxes: unemployment insurance: fitness benefit.
In committee Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
AB 2533 is a assembly bill introduced in the California Assembly on February 20, 2026. According to its official title, it concerns: Personal income taxes: unemployment insurance: fitness benefit. . Primary sponsor: David Tangipa (R). Most recent recorded action (April 27, 2026): In committee: Set, second hearing. Held under submission.
Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written
Official summary
Legislative Counsel’s Digest (official, as of the latest version). Written by nonpartisan legislative staff; reproduced verbatim.
The Personal Income Tax Law, in modified conformity with federal income tax law, allows various deductions from gross income in calculating adjusted gross income.
This bill, for taxable years beginning on or after January 1, 2026, would allow a deduction from gross income for any qualified fitness benefit provided by an employer to an employee, as specified. The bill would define “qualified fitness benefit” as a uniform stipend amount to all full-time employees for fees or dues for membership in a fitness center, health club, or gym, except as specified.
Existing law requires specified employers to contribute to the Unemployment Fund based on wages paid for employment. Existing law defines “wages” for this purpose, as provided, and excludes from that definition, among other things, remuneration in excess of $7,000 paid to an individual by an employer during any calendar year, with respect to employment.
This bill would additionally exclude from that definition of wages any qualified fitness benefit provided by an employer to an employee, up to $600 per year, as specified.
Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals the tax expenditure will achieve, detailed performance indicators, and data collection requirements.
This bill would include additional information required for any bill authorizing a new tax expenditure.
Sponsors
Sponsors by party (alphabetical): Republican 1
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| David Tangipa | Primary sponsor | Republican | Assembly | 8 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- In committee: Set, second hearing. Held under submission.
- In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
- Re-referred to Com. on REV. & TAX.
- From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
- Referred to Com. on REV. & TAX.
- From printer. May be heard in committee March 23.
- Read first time. To print.